‘(Jeffries) has good size and mobility, can defend multiple positions, but is very, very limited offensively.’ – a rival team scout

The Knicks got bigger. They got younger. They got better defensively.

And naturally, they made their payroll even more ridiculously bloated.

The Washington Wizards chose not to match the fiveyear, $30 million offer sheet the Knicks gave 6-foot-11 forward Jared Jeffries. But Jeffries, a good defensive player who has averaged just 6.1 points in his four seasons, costs the Knicks twice that much.

Because the Knicks, with roughly a $121 million payroll, are beyond the $65.42 million luxury tax trigger, they must pay a dollar-fordollar tax. So Jeffries, who gets the full mid-level exception starting at $5.2 million, costs the Knicks $60 million total. They could, of course, get under the luxury tax during the course of Jeffries’ deal. Pigs also could start flying tomorrow. The Knicks are one of five teams over the luxury tax threshold, joining the Nets, Mavericks, 76ers and Spurs.

“He has good size and mobility, can defend multiple positions, but is very, very limited offensively,” a rival team scout assessed of Jeffries, drafted 11th in 2002, when Detroit’s Tayshaun Prince and the Nets’ Nenad Krstic lasted into the 20s.

“He has just never met the expectations placed on him.” The Wizards received notice of the Knicks’ offer sheet eight days ago and, because Jeffries was a restricted free agent, had seven days – until yesterday – to match the deal or let him go.

“Jared’s representative (agent Andy Miller) made it crystal clear that he preferred being in New York.

We want players that want to be here and that are excited about the situation,” said Washington president of basketball operations Ernie Grunfeld.

“It was very obvious that this is not the team that Jared was committed to. As a free agent, he has every right to explore his options. But we also have the right to explore our options and we liked what we found.” Over the weekend, the Wizards signed 6-5 DeShawn Stevenson to a two-year deal, starting with the NBA minimum $932,000 this season. Stevenson, a former first round pick of the Jazz, is considered a good perimeter defender, like Jeffries.

Jeffries joins a Knick front line that is formidable sizewise with 6-11 power forward Channing Frye and 6-11 center Eddy Curry. And they are young. Jeffries turns 25 in November, Curry hits 25 in December and Frye is just 23. Jeffries officially will be signed today and is expected at the Garden in the late afternoon, when the Knicks can formally comment.

“He helps them with size and athleticism,” one opposing team exec offered of Jeffries.

“If they keep their rotation the same and everyone is determined to make Larry (Brown) look bad, they’ll have a successful season.” The Knicks were a disaster of Biblical proportions last year, winning a paltry 23 games under Hall of Fame coach Larry Brown. Players welcome the change to Isiah Thomas, who assumed the head coaching duties along with his president of basketball operations job.

Brown feuded with point guard Stephon Marbury all season, and even three rookies – Frye, Nate Robinson and David Lee – lined up to take potshots at Brown after the fact. Frye called the atmosphere a “circus.”